注册会计师审计质量评价与控制模式研究

发布时间：2018-04-04 11:13

本文选题：注册会计师　切入点：审计质量　出处：《新疆农业大学》2003年硕士论文

【摘要】： 2001年，以证监会颁布的《上市公司新股发行管理办法》为标志，公司股票发行机制由原来的行政审批制转换为核准制。实行核准制后，证券监管部门将以强制性信息披露作为监管重点，而且企业上市前3年以及上市后的年报均需经过注册会计师的审计；一方面，有利于改善中小投资者与机构投资者之间的信息不对称局面，提高信息披露对投资者的决策有用性；另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。但是，长期以来CPA行业审计质量低劣而未得到根本改观的现状难以保障新制度的实施绩效，改进审计质量是当务之急。证监会曾出台“A股补充审计”，旨在改善上市公司信息披露质量及注册会计师证券审计质量。本文认为，注册会计师证券审计质量要真正得到提高，关键在于一个好的制度安排。制度选择之一就是建立一个可操作的质量评价体系和完善的全面质量控制体系，为投资者导航引向、趋利避害。本文在参考大量国内外相关研究理论的基础上，研究了审计质量低劣的理论成因，尝试构建了审计质量替代指标的理论体系，包括事务所审计质量的替代指标和单个审计项目审计质量的替代指标，并结合2001年度年报进行了实证分析；通过对美国和中国审计质量控制体系的对比分析，，揭示我国审计质量控制体系的缺陷以及从美国经验得到的启示，并提出改进审计质量的途径和相关建议，包括宏观、中观、微观三个层次的全面质量管理策略和独立审计经营战略。
[Abstract]:In 2001, the Commission issued the "measures on the administration of the issuance of new shares of listed companies as a symbol, the company stock issuing mechanism by the administrative examination and approval system changed to approval system. The implementation of the approval system, the securities regulatory authorities will be mandatory information disclosure as a regulatory focus, and business city 3 years before and after the listing of the annual report is required after the audit of Certified Public Accountants; on the one hand, is conducive to improve the situation of information asymmetry between investors and institutional investors, improve the information disclosure decision usefulness to investors; on the other hand, the effective implementation of the approval system, the high quality audit will depend on the CPA and proper audit opinion. However, the implementation of performance audit quality status of long CPA industry has not been fundamentally changed and the poor is difficult to guarantee the new system, improve the audit quality is a pressing matter of the moment the Commission. Has issued A Shares Supplementary auditing ", which aims to improve the quality of information disclosure of listed companies and the CPA audit quality. This paper argues that the CPA audit quality to be improved, the key lies in a good system. The system of one choice is to establish a quality evaluation system of operation and improve the comprehensive quality control as to the navigation system, investors, while avoiding disadvantages. Based on a lot of related theories at home and abroad, research the causes of poor quality audit theory, try to build a theoretical system of alternative indicators of audit quality, including alternative indicators of audit quality and audit project single alternative indicators of audit quality, combined with the 2001 annual report the empirical analysis; through the analysis of the United States and Chinese audit quality control system comparison, reveal China's auditing quality control The defects of the system and the Enlightenment from the US experience, and the ways and suggestions to improve the audit quality are put forward, including the macro level, the middle level and the micro level, the three levels of total quality management strategy and the independent audit operation strategy.

【学位授予单位】：新疆农业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.22

【引证文献】